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Paragraph 11

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 186(10) of the Taxes Act 1988 (value of the proceeds of certain disposals)—

(a)

for paragraph (b) there shall be substituted the following paragraph—

“(b)

any other disposal falling within that subsection is not at arm’s length,”; and

(b)

in paragraph (c) for “that sub-paragraph” there shall be substituted “ that subsection ”.